Law: Sales Tax Act, (III of 1951)

Section: 27,27(1),15(3)

(a) Constitution of Pakistan (1973)--- ----Art. 199 read with Sales Tax Act (III of 1951), S. 15(3)-Appeal-Limitation-Condonation of delay-Order of Tribunal refusing to condone delay-Discretion not found to have been exercised by Tribunal illegally or arbitrarily-Held, cannot be interfered with. Irtija Aasool Hashmi v. Water and Power Development Authority and another P L J 1981 S C 17 and Abdul Ghani v. Settlement Commissioner and another 1974 S C M R 184 ref. (b) Sales Tax Act (III of 1951)--- ---S. 27--Refund-Claim of assessee for refund disallowed by Sales Tax Officer for want of evidence regarding payment of sales tax -No evidence produced in appeal before Tribunal nor even before High Court-Order of Tribunal maintaining disallowance of claim by Sales Tax Officer upheld. JUDGMENT NAIMUDDIN, ACTG. C. J.--This is a constitution petition under Article 199 of the Constitution filed in the following circumstances. The petitioners, who are manufacturer, made an application under section 27 of the Sales Tax Act, 1951 (hereinafter called the Act) for refund of the two amounts of Rs. 6,544 and Rs. 27,892, to the Sales Tax Officer, Circle III East Zone), Karachi, respondent No. 2. It appears that before respondent No. 2 it was claimed that Rs. 6,544 were paid as sales tax on local purchases and Rs. 27,892, at the stage of importation of raw material. The respondent No. 2 by the order com­municated on 2-2-1973, disallowed both the claims. As regards the claim for refund of Rs. 6,544, the respondent No. 2 held that the assessee could not produce any evidence of payment of sales tax. As regards the claim for refund of Rs. 27,892 he held that no defence surcharge had been paid on the sales tax. Aggrieved by the said order the petitioners filed an appeal, with the Income-tax Appellate Tribunal, respondent No. 1. Paragraph 3 of the appeal reads as follows: "The Sales Tax Officer further rejected the claim of refund under section 27 of the Sales Tax Act, 1951. The main facts of the case are that the Appellant claimed refund of Rs. 6,544 on local purchase and refund of Rs. 27,892 at the stage of importation. The Sales Tax Officer disallowed this claim of refund in the head…

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